1, payment of monetary benefits:
Borrow: management fee
Loans: wages payable-employee benefits-monetary benefits.
Debit: Payables-Employee Benefits-Monetary Benefits
Loan: bank deposit or cash.
2. Issuance of non-monetary benefits:
Borrow: management fee
Loans: wages payable-employee benefits-non-monetary benefits.
Debit: Payables-Employee Benefits-Non-monetary Benefits
Loan: income from main business
Taxes payable-VAT payable-output tax
or
Debit: Payables-Employee Benefits-Non-monetary Benefits
Loans: Goods in stock
Taxes payable-VAT payable-Input tax transferred out
What is the salary payable to employees?
The salary payable to employees has changed from the original salary payable and welfare payable to various forms of remuneration paid by enterprises for the services provided by employees, generally including wages, allowances, welfare, old-age insurance premiums and unemployment insurance premiums. When calculating the payable employee compensation, it is usually done through the "Payable Employee Compensation" account, and corresponding detailed accounts are set according to the types of Payable Employee Compensation.
What is employee benefits?
Employee welfare expenses refer to the welfare expenses provided by enterprises for employees except wages, bonuses, allowances, subsidies included in the management of total wages, employee education funds, social insurance premiums, supplementary old-age insurance premiums, supplementary medical insurance premiums and housing accumulation funds. Generally, it includes the following cash subsidies and non-monetary collective benefits paid to or for employees that do not exceed 65,438+04% of wages and salaries.
What does the accounting process generally include?
The process of accounting treatment generally includes: filling in accounting vouchers according to original accounting vouchers; Register cash book and deposit journal according to receipt and payment voucher; Register subsidiary ledger according to accounting vouchers; According to the summary of accounting vouchers, prepare the summary table of subjects; Register the general ledger according to the subject summary table; At the end of the period, the balance sheet and income statement should be prepared according to the general ledger and the subsidiary ledger.